Other Studies

These single-issue studies cover a variety of topics not included in Minnesota Department of Revenue's regular publications. They provide information about specific tax policies, programs, or issues affecting taxpayers. Minnesota Legislature or other groups may request these studies.

Documents are in PDF file format.

Tax Gap Study (2004). 
Estimates dollars of income tax owed but not collected in 1999.

Advisability of Terminating Individual Income Tax Reciprocity with the State of Wisconsin (2002). 
Report to the Legislature.

Compliance Experiment (April 1996). 
Test of alternative strategies to improve compliance.